How to operate the invoice tax accounting treatment?

The accounting treatment of input invoices is,

Borrow: stock goods or raw materials,

Taxes payable-VAT payable (input tax),

Credit: accounts payable and other subjects.

You need to fill in the input tax declaration form for VAT.

The accounting treatment of output invoices is,

Debit: accounts receivable and other subjects,

Loan: income from main business,

Taxes payable-VAT payable (output tax).

It is necessary to fill in and declare the output tax in the VAT declaration form.